Cullumber Company begins operations on April 1. Information from job cost sheets shows the following.

		Manufacturing Costs Assigned
Job Number		April		May		June		Month Completed
10		$6,600		$5,400				May
11		4,600		5,600		$3,900		June
12		1,700						April
13				5,500		5,700		June
14				6,300		4,700		Not complete

Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 25% above its cost in the month following completion.

(a)

What is the balance in Work in Process Inventory at the end of each month?

		Work in Process Inventory
April 30		$
May 31		$
June 30		$